Himachal pradesh act 002 of 1995 : Himachal Pradesh General Sales Tax (Second Amendment) Act, 1994

Section 1. Short title

1. Short title.- This Act may be called the Himachal Pradesh General Sales Tax (Second Amendment) Act, 1994.

Section 2. Insertion of Section 6-A

2. Insertion of Section 6-A.- After section 6 of the Himachal Pradesh General Sales Tax Act, 1968 (24 of 1968) (hereinafter called the principal Act), the following section 6A shall be inserted, namely:-

"6-A. Declarations and certificates to be filed alongwith returns,-Every dealer claiming,-

(i) any deduction from his gross turnover, or

(ii) any part of his taxable turnover to be a sale to government, or

(iii) any part of the taxable turnover to be liable to tax at concessional rate of tax or to an exemption under section 42-B of this Act,

shall furnish, alongwith the return to be furnished under sub-section (3) of section 12, to the assessing authority, the declaration or the certificate as required under this Act."

Section 3. Amendment of section 8

3. Amendment of section 8.- In section 8 of the principal Act,-

(i) in sub-section (4), after the word "Commissioner", the words "or the prescribed authority" and after the word "amend", the sign and the word, "suspend" shall be inserted; and

(ii) in sub-sections (5) and (6), after the word "Commissioner", the words "or the prescribed authority" shall be inserted.

Section 4. Amendment of section 15

4. Amendment of section 15.- In section 15 of the principal Act, for sub-section (1) the following shall be substituted, namely:-

"(1) If in consequence of definite information which has come into his possession, the Assessing Authority discovers that the turnover of the business of a dealer has been under assessed or escaped assessment in any year, the Assessing Authority may, at any time within three years from the date of assessment under section 14, proceed to re-assess the tax payable on the turnover which his been under-assessed or has escaped assessment.

Provided that the Assessing Authority may also take action to impose the penalty and interest under this Act:

Provided further that no order of re-assessment or imposition of penalty and interested shall be made unless the dealer is afforded a reasonable opportunity of being heard in the prescribed, manner."

Section 5. Amendment of section 20

5. Amendment of section 20.- In section 20 of the principal Act in sub-section (4), in part (iii) of the proviso, for the words "Deputy Commissioner", the words "District Magistrate" shall be substituted.

Section 6. Insertion of new section 20-A

6. Insertion of new section 20-A.- After section 20 of the principal Act, the following new section 20-A shall be inserted, namely:-

"20-A.-Power of survey.- (1) Notwithstanding any lung contained in any other provision of this Act, any Assistant Excise and Taxation Commissioner or Excise and Taxation Officer appointed to assist the Commissioner under sub-section (1) of section 3 or an Excise and Taxation Inspector, duly authorised by the Commissioner may, for the purpose of survey regarding ascertainment of commencement of liability for registration under section 8 of this Act, enter-

(a) any place within the limits of the area assigned to him, or

(b) any place occupied by any dealer in respect of which he exercises jurisdiction,

at which the dealer carrying on the business; keeps any of his books of accounts or other documents or any part of his cash relating to the sale or purchase of goods or stock of his goods relating to his business and require any dealer, employees or any other person who may at that time and place be attending in any manner to or helping in carrying on of such business-

(i) to afford him the necessary facility to inspect such boots of accounts or other documents as he may require and which may be available at such place,

(ii) to afford him the necessary facility to check or verify the cash and stock of goods which may be found therein, and

(iii) to furnish such information including such statement as he may requite as to any matter which may be useful for, or relevant, to, any proceedings under this Act.

(2) For the purpose of sub-section (1), no entry in the welling house shall be made-

(i) after sunset or before the sunrise;

(ii) by any officer below the rank of an Excise and Taxation Officer; and

(iii) without obtaining the sanction of the District Magistrate within whose jurisdiction such house is situated."

Section 7. Amendment of section 21

7. Amendment of section 21.- In section 21 of the principal Act,-

(i) for sub-section (1), the following shall be substituted, namely:-

(1) Any assessee or dealer, who is entitled or required to attend before any authority in connection with any proceedings under this Act, except when required to attend in person, may attend through a person authorised by him in writing in this behalf, in the prescribed manner, being a relative or a regular and whole time employee of such assessee or dealer or an advocate or a sales tax practitioner,";

(ii) in sub-section (2),-

(a) for the words and signs "an income-tax practitioner" means", the words and the signs sales tax practitioner" means" shall be substituted, and

(b) for the words and sign "who has passed any accountancy examination recognised in this behalf, by the Central Board of Revenue", the words "a Chartered Accountant" shall be substituted, and

(iii) for sub-sections (4) and (5), the fallowing shall be substituted, namely:-

(4) Every sales tax practitioner, other than an Advocate, and every other person who is entitled to appear before any authority under, sub-section (1), in any proceedings under this Act, shall get himself enrolled as such with the Commissioner on payment of such fee as may be, prescribed.

(5) If any sales tax practitioner or any other person who represents any assesses or dealer, is found guilty of misconduct, in any proceedings before any authority under this Act, by, the Commissioner the Commissioner may by order direct that he shall be disqualified to represent any assessee or dealer under, sub-section (1):

Provided that no such order shall be made in respect of any such sales tax practitioner or other person unless he is given a reasonable opportunity of being heard;"

Section 8. Amendment of section 31

8. Amendment of section 31.- In section 31 of the principal Act, in sub-section (2), after the words "in the notification", the words "and such officer shall be deemed to be the Commissioner for the purposes of subjection (1)" shall be added.

Section 9. Substitution of section 32

9. Substitution of section 32.- For section 32 of the principal Act, the following shall be substitution, namely:-

"32. Rectification of mistakes.- (1) The Commissioner or the officer on whom powers of the Commissioner for the purposes of sub-section (1) of section 31 have been conferred by the State Government may at any time within one year from the date of any order passed by him on an application made to him or of his own motion, rectify any mistake apparent from the record, and shall within a like period rectify any such mistake which has been brought to his notice by any person affected by such order;

Provided that the Commissioner may entertain an application under this sub-section after the expiry of the said period of one year, if he is satisfied that the applicant was prevented by sufficient cause from making the application in time;

Provided Further that no such rectification shall be made if it has the offset of enhancing the tax or reducing the amount of refund unless the Commissioner has given notice in writing to such person of his intention to do so and has allowed such person a reasonable opportunity of being heard.

(2) Where any such rectification has the effect of enhancing or reducing the amount of tax or penalty, the Commissioner shall, in the prescribed manner, order the recovery of the amount due from or as the case may be order the refund of the amount due to, such parson."

Section 10. Amendment of section 42-B

10. Amendment of section 42-B.- In section 42-B of the principal Act-

(i) in the marginal heading after the word "materials", the sign and words "processing and packing material" shall be added;

(ii) for the words, "certificate of registration, for use by him as raw material in the manufacture in Himachal Pradesh of any goods-

(a) for sale in the State of Himachal Pradesh; or

(b) for sale in the course of inter-State trade or commerce;

the words "certificate of registration,-

(a) for use by him as law material in the manufacture in ‘Himachal Pradesh of any goods for sale therein or in the course of inter-State trade or commerce; and

(b) for use by him in the processing or packing of goods so manufactured for sale shall be substituted;

(iii) in the second proviso for the word "goods", the words "manufactured goods" shall be substituted.